PKF Attest Auditors
Verification of Sustainability Reports GRI | CSRD | ESG
Verification is an essential process to ensure that sustainability reports contain information that is relevant to stakeholders, complete, reliable, neutral, and understandable. This verification practice reinforces corporate transparency and increases stakeholder confidence in the environmental, social, and economic management of organizations.
Do you need a Sustainability Report Verification Service?
At PKF Attest, we offer an independent verification service for sustainability reports (ESG), carried out by accredited experts. Our goal is to validate the accuracy of the data and verify that the report complies with the most demanding international reporting standards, such as the ESRS (European Sustainability Reporting Standards) and the GRI (Global Reporting Initiative) Standards.
Sustainability verification reports we offer
Verification standards we use: ISAE 3000 – ISAE 5000 – ISAE 3410
Verification reports on corporate sustainability reports prepared based on ESRS, GRI, Global Compact, etc. standards.
SPO (Second Party Opinion): Verification reports on a sustainable financing framework.
Verification reports on monitoring reports derived from transparency commitments made in sustainable financing frameworks (green, social, or linked to sustainability).
Post-issuance verification reports.
Carbon footprint verification reports.
Team of auditors registered with the ROAC
We have auditors registered with the ROAC who specialize in verifying sustainability information (ESG) prepared in accordance with European CSRD regulations and ESRS standards, GRI standards, and others.
Our team combines expertise in financial auditing and sustainability to ensure the reliability, traceability, and transparency of the reported data. We apply internationally recognized assurance methodologies (ISAE 3000, ISSA 5000) and comply with the highest standards of independence, technical rigor, and professional ethics, offering valid reports that are recognized by the competent authorities.
Sustainable economic development
Leadership and commitment to corporate sustainability
Sustainability Report Verification Process
GRI | CSRD | ESG
What is the ISAE 3000 sustainability report verification process like?
Before starting work, the verifier must ensure that:
· The assignment is appropriate (there is a verifiable "object" and appropriate criteria).
· The customer understands their responsibilities, especially:
o Preparation of information.
o Internal controls.
o Access to information/evidence.
· The requirements of ethics, independence, and competence are met.
· The work can be performed to an adequate standard of quality.
It is formalized by means of a letter of engagement.
It involves designing an effective verification approach:
· Understand the object being verified (e.g., non-financial indicators, processes, controls).
· Understand the criteria used (standards, methodologies, policies).
· Identify stakeholders and the intended use of the report.
· Assess materiality (what is significant for the conclusion).
· Determine the level of assurance:
or ✔ Reasonable
or ✔ Limited
· Assess risks of material misstatement.
· Establish strategy and work plan (procedures and resources).
The verifier analyzes how the entity generates the information:
· Review of the design and, if relevant, the effectiveness of controls.
· Understanding of systems, processes, and data sources.
· Identification of potential risks of error, omission, or manipulation.
This stage determines the nature, scope, and timing of subsequent proceedings.
Here, verification procedures are performed to obtain sufficient and appropriate evidence to support the conclusion.
It may include:
· Inspection of documents and records.
· Analytical review.
· Re-execution of calculations or processes.
· External confirmations, if applicable.
· Interviews with managers and technicians.
· Process observation.
· Data detail testing.
· Comparisons with criteria, standards, or methodologies.
The extension depends on the type of insurance (limited or reasonable).
The auditor evaluates all evidence and determines whether:
· The information is free from material inaccuracies with respect to the criteria.
· The identified risks are adequately addressed.
· The evidence is sufficient to support the conclusion.
Includes:
· Resolve inconsistencies.
· Evaluate detected inaccuracies.
· Assess whether limitations in scope persist.
The verification report in accordance with ISAE 3000 must contain:
· Title, indicating independence.
· Recipients.
· Purpose and criteria of the assignment.
· Level of assurance (reasonable or limited).
· Description of the work performed.
· Professional conclusion (positive or negative depending on the level of certainty).
· Restrictions, limitations, or emphasis, if applicable.
· Signature, date, and details of the verifier.
When does a company need to verify a sustainability report?
When you want to show your genuine commitment to transparency, accountability, and sustainable management. It's not just about fulfilling an obligation, but about strengthening credibility and trust with customers, investors, employees, and society.
Increase credibility and trust
A report validated by an independent third party strengthens corporate reputation and builds trust among stakeholders.
Comply with international regulations and standards
More and more legislation—such as the European Union's CSRD Directive—requires sustainability reports to be verified by an accredited provider.
Improve internal management and data quality
The verification process allows inconsistencies to be detected and ESG information collection and control systems to be improved.
Improve reputation and competitiveness
Companies with external verification tend to be more attractive to investors, sustainable funds, and customers committed to responsible development.
Facilitating access to sustainable financing
Companies with external verification are more attractive to investors, sustainable funds, and customers committed to responsible development.
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